https://www.taxtmi.com/css/info/rss_sitemap/rss_feed.css?v=1746094055 https://www.taxtmi.com Business/Tax/Law/GST/India/Taxation/Policies/Legal/Corporate Tax/Personal Tax/Vat Law/Legal Information/Tax Information/Legal Services/Tax Services Tax Management India. Com / MS Knowledge Processing Pvt. Ltd. All rights reserved. One stop solution for Direct Taxes and Indirect Taxes https://www.taxtmi.com/caselaws?id=760592 https://www.taxtmi.com/caselaws?id=760592 Seeking declaration that the Petitioner is not required to obtain NOC from the Narcotics Commissioner (Respondent No. 2) for exporting its product, namely ADCOTE 545S containing Methyl Ethyl Ketone (MEK) - Whether ADCOTE 545S, which contains Methyl Ethyl Ketone (MEK), is covered under Schedule-B of the 2013 Order. - confiscation - penalty. HELD THAT:- The Customs authorities issued the Show-cause notice. The Assistant Narcotics Commissioner s communication only conveys the Commissioner s opinion to the Deputy Commissioner of Customs. When adjudicating the show cause notice, the Petitioner will have full opportunity to comment upon such opinion or its correctness. However, insisting that this Court carry out this exercise while examining the validity of a show cause notice would not be appropriate. The circumstance that this Petition was instituted before the issue of show cause notice is entirely irrelevant. Based on the pleadings, it is doubtful whether the relief of declaration that no NOC from the Narcotics Commissioner was required, to be granted. In all probabilities, we would have relegated the Petitioner to respond to the eventual show cause notice that would have to be issued to the Petitioner. Now that a show cause notice has been issued, there is no case made out to deviate from the usual rule of exhaustion of alternate remedies. In Special Director and Another Vs. Mohd. Ghulam Ghouse and another [ 2004 (1) TMI 378 - SUPREME COURT] the Hon ble Supreme Court has held that unless the High Court is satisfied that the show-cause notice was totally non-est in the eye of the law for absolute want of jurisdiction of the authority to even investigate into facts, writ petitions should not be entertained for the mere asking and as a matter of routine. The writ petitioner should invariably be directed to respond to the show cause notice and take all the grounds that may now be highlighted in the writ petition. Whether the show cause notice was founded on any legal premises is a jurisdictional issue which the recipient of the notice can even urge, and such issues also can be initially adjudicated by the authority issuing the very notice, before the aggrieved party approaches the Court. In Mahanagar Telephone Nigam Ltd. Vs. Chairman Central Board, Direct Taxes and another [ 2004 (5) TMI 7 - SUPREME COURT] , the Hon ble Supreme Court held that it was settled law that the litigation against show cause notices should not be encouraged. The Court approved the decision of the High Powered Committee, which was eminently fair and aimed at preventing frivolous litigation. The Court held that the appellant s right was not affected. It was clarified that the appellant could move a court of law against an appealable order. By not maintaining discipline and abiding by the decision, the appellant had wasted the public money and time of the courts. This Petition is dismissed with the liberty to reply to the show cause notice and face the adjudication proceedings. Case-Laws Customs Mon, 21 Oct 2024 00:00:00 +0530